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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Expert assistance enables tax authorities to access and interpret diverse accounting software during scrutiny and investigations.</h1> Section 153 authorises the department, having regard to the nature and complexity of a case and in the interest of revenue, to obtain assistance from an expert at any stage of scrutiny, inquiry, investigation or other proceedings to read and interpret data maintained in varied accounting software systems.

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